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[单选题]
下列各项中，不影响当月材料成本差异率计算的是（ ）
A
月初结存材料和本月收入材料的成本差异b.月初结存材料的计划成本c.月初结存材料的实际成本d.本月收入材料的计划成本
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试题答案：
C
答案解释：
材料成本差异率=[（月初结存材料的成本差异+本月收入材料的成本差异）÷（月初结存材料的计划成本成本+本月收入材料的计划成本）] ×100%
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